Exhibit 23.2

CONSENT OF INDEPENDENT ACCOUNTANTS

      We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated January 18, 2001 relating to the financial statements, which appears in the 2000 Annual Report to Shareholders of Union Planters Corporation, which is incorporated by reference in Union Planters Corporation’s Annual Report on Form 10-K for the year ended December 31, 2000.

                                                                                   /s/ PRICEWATERHOUSECOOPERS LLP
Memphis, Tennessee
August 6, 2001